Home Highlights August 2012 Year 2012 This

You may also like:

1. Refund claim - reduction of price subsequent to clearance of the goods - Refund claim rejected - price variation clause itself is not a ground to consider the assessment...

2. Refund claim u/s 11B - negative price variation - refund can be granted to the assessee in a situation where the assessments were not made provisional but the price of...

3. Refund of excess duty paid - price variation clause - where it was held that where there is price variation clause and the prices have been reduced subsequent to...

4. Provisional Clearance of Goods under India’s Trade Agreements - Order-Instruction

5. Price variation clause - refund claim - reduction in price, resulting in excess payment of duty - in such case where price variation was anticipated, the appellant...

6. Refund of antidumping duty in excess of the actual dumping margin determined for such article - Reduction in rate of ADD after clearance of goods - denial of refund...

7. Valuation of excisable goods - genuine factory gate price - No documents have been produced before us by the Revenue to substantiate their claim that goods were not sold...

8. Short payment of Service tax or not - provisional payment of service tax - It is an admitted fact that when the payment is made on provisional basis the amount sometime...

9. Refund including cash refund of DEPB/FPS scrips - principles of unjust enrichment - The Tribunal examined the facts surrounding the refund claims and acknowledged the...

10. Seeking provisional release of consignment of apples - import price below the minimum price of apples for import at Rs. 50/- per kg. - these goods are not prohibited...

11. Refund of sales tax - some price variation is there in the shape of reduction of the value - it cannot be said to be a case of reduction/discount as everything has...

12. Valuation - department has enhanced the value on the basis of one invoice - The investigation conducted by the DRI is inconclusive and hence cannot be held against the...

13. Refund of SAD - denial of refund on the ground that the test of unjust enrichment not passed on - non-collection of excess duty paid by the appellant - The certificate...

14. The delay penalty (price reduction) will be deductable while computing profits on the basis of actual invoices raised, amount earned on these invoices and difference...

15. Profiteering - purchase of Stayfree Sanitary Napkins - allegation is that reduction in the rate of Input Tax Credit has not been passed y commensurate reduction of the...